EXCEL FILE 1 :
S.Name   IQ    Sports    P.Name   IQ    sports
Vishal    x       x     Mr. Jha    x     x
Jasen     x      x      Mr. kumar  x     x



EXCEL FILE 2 :

S.Name   IQ    Sports    P.Name   IQ    sports
Vishal    x       x     Mr. Jha    x     x
Jasen     x      x      Mr. kumar  x     x
Garry     x      x